Notes to SEFA
The amounts shown as current year expenses represent only the federal award portion of the program costs. Entire program costs, including the Longview School District's local matching share, may be more than shown. Such expenditures are recognized following, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Adminstrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain type of expenditures are not allowable or are limited as to reimbursement.
The Longview School District operates a "schoolwide program" in eight elementary buildings and one middle school building. Using federal funding, schoolwide programs are designed to update an entire educational program within a school for all students, rather than limit services to certain targeted students. The following federal program amounts were expended by the Longview School District in its schoolwide program: Title I 84.010, $2,757,922.
As allowed by federal regulations, the Longview School District elected to transfer program funds. The district transferred $197,288.00 from its Title IV, Student Support and Academic Enrichment Program (84.424) on allowable activities of the Title II Part A, Supporting Effective Instruction (84.367).